Add to ORKG3This article argues that rent-seeking competition over tax reform can exhaust prospective efficiency gains, thus making tax reform a potential negative-sumactivity—especially when considered over the entire rent-seeking cycle. It concludesthat a positive defense against negative-sum tax reform games can arise from public choice economists debunking the game’s ideological basis and constructing "rent
In any serious discussion of tax reform the relative roles of the politician and the economist need ...
Since the turn of the current century, leading transnational organizations and academic scholarship ...
Proponents of a consumption tax system to replace the federal income tax typically couch their suppo...
The Article proceeds from this point through four acts, each of which highlights, largely without su...
Tax reform can either increase or reduce the amount of rent seeking, depending essentially on what i...
The public choice approach to tax reform involves a number of distinguishable strands. In the first ...
In this model firms seek to minimise their tax liabilities by purchasing rent seeking services from ...
Economic analysts generally have a more dispassionate attitude toward the subject. They are interest...
this paper I take a "public choice" approach to the problem of tax evasion. The basic hypo...
This article seeks to survey the debate in the United States about whether the tax base should be in...
Our tax system is supposed to serve the public good by fairly raising the revenue that we need to fu...
This Article analyzes the behavioral economics literatures on how individuals understand taxation (i...
This paper studies the political prospects for reform in a model where the tax base and statutory ra...
This paper deals with an analysis of tax system called the flat tax which was created in theoretical...
Article questioning the likelihood of tax reform if the Palesky tax cap does not pass, and detailing...
In any serious discussion of tax reform the relative roles of the politician and the economist need ...
Since the turn of the current century, leading transnational organizations and academic scholarship ...
Proponents of a consumption tax system to replace the federal income tax typically couch their suppo...
The Article proceeds from this point through four acts, each of which highlights, largely without su...
Tax reform can either increase or reduce the amount of rent seeking, depending essentially on what i...
The public choice approach to tax reform involves a number of distinguishable strands. In the first ...
In this model firms seek to minimise their tax liabilities by purchasing rent seeking services from ...
Economic analysts generally have a more dispassionate attitude toward the subject. They are interest...
this paper I take a "public choice" approach to the problem of tax evasion. The basic hypo...
This article seeks to survey the debate in the United States about whether the tax base should be in...
Our tax system is supposed to serve the public good by fairly raising the revenue that we need to fu...
This Article analyzes the behavioral economics literatures on how individuals understand taxation (i...
This paper studies the political prospects for reform in a model where the tax base and statutory ra...
This paper deals with an analysis of tax system called the flat tax which was created in theoretical...
Article questioning the likelihood of tax reform if the Palesky tax cap does not pass, and detailing...
In any serious discussion of tax reform the relative roles of the politician and the economist need ...
Since the turn of the current century, leading transnational organizations and academic scholarship ...
Proponents of a consumption tax system to replace the federal income tax typically couch their suppo...